A key objective of the Institute is to regulate the professional and ethical conduct and other professional standards for its members and registered practicing accountants.

These professional standards are captured in the Rules of the Institute and are issued by the Standards Committee pursuant to the Accountants Act.

The fundamental principles of code and professional standards is to encourage integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

In addition to the general requirements under Rule 1(4) for all members to meet the obligations of the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, registered practicing accountants conducting a public accountancy practice shall ensure that sufficient internal controls systems are put in place to protect the interests of his or her clients as well as the reputation of the Institute.

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